The Legal System Of Property Tax In China

Real estate as a special commodity, not only shows the present people’s standard of living, to live and work in peace and contentment degree, more directly connecting to people’s well-being, visible to the importance of the property of the people.With the continuous development of China’s economy as well as the reform of the housing system, people’s living standards have been improving and the housing demand increasing sharply, the development of the real estate market goes prosperity. The housing market has become increasingly active, which promotes the development of national economy, and makes the housing market being with some confusion. Some wealthy people over-invest in houses as a tool of investment, so that the price of houses goes up quickly, and ordinary people can’t afford it. This requires the government to use macro-control means for effective regulation of the housing market. However, due to the backwardness of our current legal system of property tax, such as small tax base, low tax rate, lacking of supporting facilities and so on,government don’t play an effective role in the regulation of the housing market bubble and confusion. Therefore, combined with China’s actual situation, it’s necessary to take legislativemeasures to improve the legal system of China’s property taxes.Based on this, taking China’s property taxes legislation as the research object; this paper is divided into four sections. First, clarifying the concept of property tax and collection purposes, and then elaborating on the status of China’s legal system of property taxes, take the legitimacy, legality, fairness of the legal system of the property taxes as a starting point of the paper. Second, analyzing the problems of the legal system of China’s current property taxes levy from legislative level, tax object, tax basis, supporting measures, the protection of the interests of taxpayers, the legal system of China’s property taxes obstacles and defects, and thus to explore the need to reform of the legal system of China’s property taxes, improve the property tax system has legal significance for the maintenance of the real estate market order, safeguard social fairness and other aspects.Third,analyzing the legal system of property taxes in the United States, the United Kingdom, Japan, and Singapore, and learning from their legislative experiences. Finally, focusing on the principle of property tax legislation, tax model, the object of taxation and the scope of supporting measures, the interests of taxpayers protection, and take measures to improve the legal system of China’s property taxes so as to promote the healthy and stable development of China’s housing market.This is the most important part of this paper,so as the meaning of this paper.